Transmission of completed real property appraisals to county clerk, when; contents

79-1466. Transmission of completed real property appraisals to county clerk, when; contents. Commencing on January 1 of each year, the county or district appraiser shall transmit the taxable real property appraisals and the exempt real property appraisals to the county clerk continually upon the completion thereof. Upon completion of transmission of such appraisals to the county clerk, on or before June 1 of each year, the county or district appraiser shall deliver a document certifying that such appraisals constitute the complete appraisal rolls for real property. The taxable real property appraisal roll shall consist of all real property appraisals which in aggregate list all taxable land and improvements located within the county. The exempt real property appraisal roll shall consist of all real property appraisals which in aggregate list all exempt land and improvements located within the county. All transmissions required by this section may be made electronically. History: L. 1982, ch. 391, § 13; L. 1992, ch. 282, § 5; L. 1994, ch. 71, § 1; L. 2016, ch. 66, § 2; July 1. Attorney General's Opinions: Property valuation, equalizing assessments, appraisers and assessment of property. 86-2. CASE ANNOTATIONS 1. Noted in holding BOTA erred in allowing taxes on building improvements separate from underlying land, contrary to K.S.A. 79-412. In re Tax Protest of Spangles, Inc., 17 Kan. App. 2d 335, 337, 835 P.2d 699 (1992). 2. Oil lease experiencing production decline late in year previous to assessment properly valued by consideration of post-January production data. Board of Ness County Commr's v. Bankoff Oil Co., 265 Kan. 525, 543, 960 P.2d 1279 (1998). 3. The 1999 version of K.S.A. 79-412 was not applicable to 1999 tax year; appraisals completed prior to July 1, 1999. In re Tax Protest of United Ag Services, 37 Kan. App. 2d 902, 909, 159 P.3d 1050 (2007). Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026